Beijing Century Health Medical (SULU) Inactive
Filed: 21 Apr 10, 12:00am
Frascona, Joiner, Goodman and Greenstein, P.C.
4750 Table Mesa Drive
Boulder, CO 80305
Ph: (303) 494-3000
Fax: (303-494-6309
April 21, 2010
Division of Corporate Finance
Securities and Exchange Commission
Attn: Dana Hartz
Attn: Mary Mast
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Super Luck, Inc.
Item 4.01 Form 8-K
Filed April 12, 2010
File Number: 0-51817
Dear Ms. Hartz:
Please be advised that our law firm serves as legal counsel to Super Luck, Inc., a Delaware corporation (the “Company”).
This letter is in regards to your comment letter dated April 14, 2010 (the “Comment Letter”). The Company is in receipt of the Comment Letter and is in the process of addressing the comments set forth in the Comment Letter. Due to the nature of the comments, the Company was unable to meet the filing deadline set forth in the Comment Letter. The Company anticipates that it will be able to respond to the comments on or before May 5, 2010. Accordingly, on behalf of the Company, we respectfully request an additional extension until May 5, 2010 in which to submit the Company’s responses to the Comment Letter. Your understanding with this matter is greatly appreciated.
Thank you for your time and assistance with this matter. Please feel free to contact me if you have any questions regarding the foregoing.
FRASCONA JOINER GOODMAN AND GREENSTEIN, P.C.
By: /s/ Gary S. Joiner, Esq.
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